Civic Intelligence

Daylight Community Arts Foundation Inc.

990 • Fiscal year 2022 • EIN 27-0091152

Jan 01, 2022 to Dec 31, 2022 • Filed on Mar 15, 2023

Organization ProfileDAYLIGHTBOOKS.ORG
273 W 254th St Apt 1Bronx, NY 10471

(917) 740-0460

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

34th percentile

0.01x

Higher debt load relative to assets than 34% of similar nonprofits.

2022 filings • NTEE A • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

30th percentile

0.01x

Higher debt load relative to revenue than 30% of similar nonprofits.

2022 filings • NTEE A • $500k-$1M nonprofits • Source year 2022

Net Margin

32nd percentile

-2.8%

Higher net margin than 32% of similar nonprofits.

2022 filings • NTEE A • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

89th percentile

$94,800

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 19.6% of source-year revenue.

2022 filings • NTEE A • $500k-$1M nonprofits • Source year 2022

Asset Growth

42nd percentile

-2.0%

Faster asset growth than 42% of similar nonprofits.

2022 filings • NTEE A • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

7th percentile

-49%

Faster revenue growth than 7% of similar nonprofits.

2022 filings • NTEE A • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets34th percentile

Assets

Down

$646,508

Down $13,058 (-2.0%) from 2021

Net Assets

Down

$642,689

Down $13,600 (-2.1%) from 2021

Liabilities

Up

$3,819

Up $542 (+17%) from 2021

Revenue And Expenses
Liabilities / Revenue30th percentileNet Margin32nd percentile

Revenue

Down

$483,241

Down $458,376 (-49%) from 2021

Expenses

Up

$496,841

Up $44,530 (+9.8%) from 2021

Net Income

Down

-$13,600

Down $502,906 (-103%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth42nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2013: $101,728Liabilities 2013: $2,272Net Assets 2013: $99,4562013Assets 2014: $118,059Liabilities 2014: $38,606Net Assets 2014: $79,4532014Assets 2015: $76,541Liabilities 2015: $51,686Net Assets 2015: $24,8552015Assets 2016: $186,187Liabilities 2016: $12,983Net Assets 2016: $173,2042016Assets 2017: $150,777Liabilities 2017: $13,066Net Assets 2017: $137,7112017Assets 2018: $273,842Liabilities 2018: $12,064Net Assets 2018: $261,7782018Assets 2019: $181,830Liabilities 2019: $12,340Net Assets 2019: $169,4902019Assets 2020: $180,601Liabilities 2020: $13,618Net Assets 2020: $166,9832020Assets 2021: $659,566Liabilities 2021: $3,277Net Assets 2021: $656,2892021Assets 2022: $646,508Liabilities 2022: $3,819Net Assets 2022: $642,6892022Assets 2023: $724,757Liabilities 2023: $4,995Net Assets 2023: $719,7622023Assets 2024: $823,341Liabilities 2024: $5,865Net Assets 2024: $817,4762024

Highlighted filing

2022

Assets$646,508
Liabilities$3,819
Net Assets$642,689
Open 2022 Filing

Operations Trend

Revenue Growth7th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2013: $424,430Expenses 2013: $341,517Net Income 2013: $82,9132013Revenue 2014: $472,679Expenses 2014: $492,682Net Income 2014: -$20,0032014Revenue 2015: $580,016Expenses 2015: $634,614Net Income 2015: -$54,5982015Revenue 2016: $574,120Expenses 2016: $425,771Net Income 2016: $148,3492016Revenue 2017: $544,295Expenses 2017: $579,788Net Income 2017: -$35,4932017Revenue 2018: $600,902Expenses 2018: $476,835Net Income 2018: $124,0672018Revenue 2019: $550,150Expenses 2019: $642,438Net Income 2019: -$92,2882019Revenue 2020: $467,930Expenses 2020: $470,437Net Income 2020: -$2,5072020Revenue 2021: $941,617Expenses 2021: $452,311Net Income 2021: $489,3062021Revenue 2022: $483,241Expenses 2022: $496,841Net Income 2022: -$13,6002022Revenue 2023: $481,988Expenses 2023: $404,915Net Income 2023: $77,0732023Revenue 2024: $510,406Expenses 2024: $412,692Net Income 2024: $97,7142024

Highlighted filing

2022

Revenue$483,241
Expenses$496,841
Net Income-$13,600
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Mar 15, 2023
Return Version
2022v5.0
Gross Receipts
$483,241
Mission and Program Overview

Mission

Daylight community arts foundation is a non-profit photography publisher focusing on two core curatorial programs. Daylight books and daylight digital. Daylight books are uniquely collectible and highly educational publications working to revitalize the relationship between art, photography, and the world-at-large. Daylight's digital features provide access and education related to the world's leading photographic art within the digital environment. Our freely accessible, web-based, long-form publications showcase the work of artists and documentarians who explore stories of social, cultural, political, and environmental relevance.

Daylight community arts foundation is a non-profit photography publisher focusing on two core curatorial programs: daylight books and daylight digital. Daylight books are uniquely collectible and highly educational publications working to revitalize the relationship between art, photography, and the world-at-large. Daylight's digital features provide access and education related to the world's leading photographic art within the digital environment. Our freely accessible, web-based, long-form publications showcase the work of artists and documentarians who explore stories of social, cultural, political, and environmental relevance.

Balance Sheet Detail
LineBeginningEndChange
Assets
Intangible Assets$407,422$379,956▼ $27,466
Cash and Non-Interest-Bearing Accounts$252,144$263,452▲ $11,308
Total Assets$659,566$646,508▼ $13,058
Other Assets Total-$3,100-
Liabilities
Accounts Payable and Accrued Expenses$3,277$3,819▲ $542
Total Liabilities$3,277$3,819▲ $542
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$656,289$642,689▼ $13,600
Total Net Assets Fund Balance$656,289$642,689▼ $13,600
Total Liabilities and Net Assets / Fund Balance$659,566$646,508▼ $13,058

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$2,363$2,363
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Michael ItkoffPresidentFT$94,800$94,800
T Ryan ForerSecretary-$19,200$19,200

Board Members and Trustees

NameTitle
James WegenerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$19,771
Program Service Revenue
$463,470
Investment Income
$0
Other Revenue
$0
All Other Contributions
$19,771
Change in Net Assets
$-13,600
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$372,575
Salaries, Compensation, and Employee Benefits$124,266
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$91,200$22,800-$114,000
Fees for Services Other$63,466--$63,466
Occupancy$32,764$8,192-$40,956
Depreciation Depletion$27,466--$27,466
Advertising$7,293$7,294-$14,587
Travel$13,939--$13,939
Payroll Taxes$8,213$2,053-$10,266
Office Expenses$6,094$100-$6,194
Fees for Services Accounting-$5,585-$5,585
Information Technology$4,943--$4,943
All Other Expenses$1,761$607-$2,368
Other Expenses$2,039$1,119-$1,119
Insurance$267--$267
Royalties$177--$177
Total Functional Expenses$447,331$49,510$0$496,841
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“A draft copy of form 990 is distributed to the board of directors for their review, comments and/or changes.”

Form 990, Page 6, Part VI, Line 15A

“Salaries were determinded based on extensive market research coupled with viable, conservatively estimated organizational revenue and were reviewed and approved by an independent party.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Daylight Community Arts
EIN
27-0091152
Phone
9177400460
Address
273 W 254TH ST APT 1, BRONX, NY 10471

Signing Officer

Name
Michael Itkoff
Title
President
Phone
9177400460
Signed
2023-03-15

Organization Details

Principal Officer
Michael Itkoff
Formed
2004
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
1
Employees
2

Preparer

Firm
Kumlander Donofrio Hay & Pehl Cpas Llp
Address
2715 ROUTE 9 STE 101, MALTA, NY 12020
Preparer
Daniel R Kumlander CPA
Phone
5188995544
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Daylight community arts foundation is a non-profit photography publisher focusing on two core curatorial programs. Daylight books and daylight digital. Daylight books are uniquely collectible and highly educational publications working to revitalize the relationship between art, photography, and the world-at-large. Daylight's digital features provide access and education related to the world's leading photographic art within the digital environment. Our freely accessible, web-based, long-form publications showcase the work of artists and documentarians who explore stories of social, cultural, political, and environmental relevance.”

Form 990, Part IX, Line 11G

“Publishing services 58,780 0 0 contract work 4,686 0 0 total 63,466 0 0”

Raw XML Appendix349 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt03277
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt03819
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0DAYLIGHT COMMUNITY ARTS FOUNDATION IS A NON-PROFIT PHOTOGRAPHY PUBLISHER FOCUSING ON TWO CORE CURATORIAL PROGRAMS: DAYLIGHT BOOKS AND DAYLIGHT DIGITAL. DAYLIGHT BOOKS ARE UNIQUELY COLLECTIBLE AND HIGHLY EDUCATIONAL PUBLICATIONS WORKING TO REVITALIZE THE RELATIONSHIP BETWEEN ART, PHOTOGRAPHY, AND THE WORLD-AT-LARGE. DAYLIGHT'S DIGITAL FEATURES PROVIDE ACCESS AND EDUCATION RELATED TO THE WORLD'S LEADING PHOTOGRAPHIC ART WITHIN THE DIGITAL ENVIRONMENT. OUR FREELY ACCESSIBLE, WEB-BASED, LONG-FORM PUBLICATIONS SHOWCASE THE WORK OF ARTISTS AND DOCUMENTARIANS WHO EXPLORE STORIES OF SOCIAL, CULTURAL, POLITICAL, AND ENVIRONMENTAL RELEVANCE.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt07294
IRS990/AdvertisingGrp/ProgramServicesAmt07293
IRS990/AdvertisingGrp/TotalAmt014587
IRS990/AllOtherContributionsAmt019771
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0607
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01761
IRS990/AllOtherExpensesGrp/TotalAmt02368
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0JAMES D WEGENER
IRS990/BooksInCareOfDetail/PhoneNum06789235904
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0100 MAIN STREET N 1009
IRS990/BooksInCareOfDetail/USAddress/CityNm0SAINT PETERSBURG
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd033716
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0252144
IRS990/CashNonInterestBearingGrp/EOYAmt0263452
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt022800
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt091200
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0114000
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt019771
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0372575
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0463470
IRS990/CYRevenuesLessExpensesAmt0-13600
IRS990/CYSalariesCompEmpBnftPaidAmt0124266
IRS990/CYTotalExpensesAmt0496841
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0483241
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt027466
IRS990/DepreciationDepletionGrp/TotalAmt027466
IRS990/Desc0DAYLIGHT COMMUNITY ARTS FOUNDATION IS A NON-PROFIT PHOTOGRAPHY PUBLISHER FOCUSING ON TWO CORE CURATORIAL PROGRAMS. DAYLIGHT BOOKS AND DAYLIGHT DIGITAL. DAYLIGHT BOOKS ARE UNIQUELY COLLECTIBLE AND HIGHLY EDUCATIONAL PUBLICATIONS WORKING TO REVITALIZE THE RELATIONSHIP BETWEEN ART, PHOTOGRAPHY, AND THE WORLD-AT-LARGE. DAYLIGHT'S DIGITAL FEATURES PROVIDE ACCESS AND EDUCATION RELATED TO THE WORLD'S LEADING PHOTOGRAPHIC ART WITHIN THE DIGITAL ENVIRONMENT. OUR FREELY ACCESSIBLE, WEB-BASED, LONG-FORM PUBLICATIONS SHOWCASE THE WORK OF ARTISTS AND DOCUMENTARIANS WHO EXPLORE STORIES OF SOCIAL, CULTURAL, POLITICAL, AND ENVIRONMENTAL RELEVANCE.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0447331
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt05585
IRS990/FeesForServicesAccountingGrp/TotalAmt05585
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt063466
IRS990/FeesForServicesOtherGrp/TotalAmt063466
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt23.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHAEL ITKOFF
IRS990/Form990PartVIISectionAGrp/PersonNm1T RYAN FORER
IRS990/Form990PartVIISectionAGrp/PersonNm2JAMES WEGENER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt094800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt119200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02004
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0483241
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt04943
IRS990/InformationTechnologyGrp/TotalAmt04943
IRS990/InsuranceGrp/ProgramServicesAmt0267
IRS990/InsuranceGrp/TotalAmt0267
IRS990/IntangibleAssetsGrp/BOYAmt0407422
IRS990/IntangibleAssetsGrp/EOYAmt0379956
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02363
IRS990/LandBldgEquipCostOrOtherBssAmt02363
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0DAYLIGHT COMMUNITY ARTS FOUNDATION IS A NON-PROFIT PHOTOGRAPHY PUBLISHER FOCUSING ON TWO CORE CURATORIAL PROGRAMS. DAYLIGHT BOOKS AND DAYLIGHT DIGITAL. DAYLIGHT BOOKS ARE UNIQUELY COLLECTIBLE AND HIGHLY EDUCATIONAL PUBLICATIONS WORKING TO REVITALIZE THE RELATIONSHIP BETWEEN ART, PHOTOGRAPHY, AND THE WORLD-AT-LARGE. DAYLIGHT'S DIGITAL FEATURES PROVIDE ACCESS AND EDUCATION RELATED TO THE WORLD'S LEADING PHOTOGRAPHIC ART WITHIN THE DIGITAL ENVIRONMENT. OUR FREELY ACCESSIBLE, WEB-BASED, LONG-FORM PUBLICATIONS SHOWCASE THE WORK OF ARTISTS AND DOCUMENTARIANS WHO EXPLORE STORIES OF SOCIAL, CULTURAL, POLITICAL, AND ENVIRONMENTAL RELEVANCE.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0656289
IRS990/NetAssetsOrFundBalancesEOYAmt0642689
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0656289
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0642689
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt08192
IRS990/OccupancyGrp/ProgramServicesAmt032764
IRS990/OccupancyGrp/TotalAmt040956
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0100
IRS990/OfficeExpensesGrp/ProgramServicesAmt06094
IRS990/OfficeExpensesGrp/TotalAmt06194
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt03100
IRS990/OtherExpensesGrp/Desc0PRINTING SERVICES
IRS990/OtherExpensesGrp/Desc1INTERN STIPEND
IRS990/OtherExpensesGrp/Desc2PAYROLL PROCESSING
IRS990/OtherExpensesGrp/Desc3MERCHANT SERVICE FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01250
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1510
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21119
IRS990/OtherExpensesGrp/ProgramServicesAmt0182709
IRS990/OtherExpensesGrp/ProgramServicesAmt15000
IRS990/OtherExpensesGrp/ProgramServicesAmt22039
IRS990/OtherExpensesGrp/TotalAmt0182709
IRS990/OtherExpensesGrp/TotalAmt16250
IRS990/OtherExpensesGrp/TotalAmt22549
IRS990/OtherExpensesGrp/TotalAmt31119
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02053
IRS990/PayrollTaxesGrp/ProgramServicesAmt08213
IRS990/PayrollTaxesGrp/TotalAmt010266
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MICHAEL ITKOFF
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PUBLISHING SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1ON-LINE MAGAZINE/BOOK SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0452466
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt111004
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0452466
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt111004
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt071401
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0410322
IRS990/PYOtherExpensesAmt0351138
IRS990/PYProgramServiceRevenueAmt0459894
IRS990/PYRevenuesLessExpensesAmt0489306
IRS990/PYSalariesCompEmpBnftPaidAmt0101173
IRS990/PYTotalExpensesAmt0452311
IRS990/PYTotalRevenueAmt0941617
IRS990/ReconcilationRevenueExpnssAmt0-13600
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0463470
IRS990/RoyaltiesGrp/ProgramServicesAmt0177
IRS990/RoyaltiesGrp/TotalAmt0177
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0INTEREST INCOME 175
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt019771
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt071401
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt05500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt025000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0121672
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0751
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0109
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0860
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0463470
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0870216
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0461679
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0550150
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0500000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02845515
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0751
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0109
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0860
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0175
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0175
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99970
IRS990ScheduleA/PublicSupportPY509Pct00.99970
IRS990ScheduleA/PublicSupportTotal509Amt02967187
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0483241
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0941617
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0467179
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0550150
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0525000
IRS990ScheduleA/Total509Grp/TotalAmt02967187
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0483241
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0941617
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0467930
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0550150
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0525284
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02968222
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02363
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02363
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DAYLIGHT COMMUNITY ARTS FOUNDATION IS A NON-PROFIT PHOTOGRAPHY PUBLISHER FOCUSING ON TWO CORE CURATORIAL PROGRAMS. DAYLIGHT BOOKS AND DAYLIGHT DIGITAL. DAYLIGHT BOOKS ARE UNIQUELY COLLECTIBLE AND HIGHLY EDUCATIONAL PUBLICATIONS WORKING TO REVITALIZE THE RELATIONSHIP BETWEEN ART, PHOTOGRAPHY, AND THE WORLD-AT-LARGE. DAYLIGHT'S DIGITAL FEATURES PROVIDE ACCESS AND EDUCATION RELATED TO THE WORLD'S LEADING PHOTOGRAPHIC ART WITHIN THE DIGITAL ENVIRONMENT. OUR FREELY ACCESSIBLE, WEB-BASED, LONG-FORM PUBLICATIONS SHOWCASE THE WORK OF ARTISTS AND DOCUMENTARIANS WHO EXPLORE STORIES OF SOCIAL, CULTURAL, POLITICAL, AND ENVIRONMENTAL RELEVANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT COPY OF FORM 990 IS DISTRIBUTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW, COMMENTS AND/OR CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALARIES WERE DETERMINDED BASED ON EXTENSIVE MARKET RESEARCH COUPLED WITH VIABLE, CONSERVATIVELY ESTIMATED ORGANIZATIONAL REVENUE AND WERE REVIEWED AND APPROVED BY AN INDEPENDENT PARTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PUBLISHING SERVICES 58,780 0 0 CONTRACT WORK 4,686 0 0 TOTAL 63,466 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0659566
IRS990/TotalAssetsEOYAmt0646508
IRS990/TotalAssetsGrp/BOYAmt0659566
IRS990/TotalAssetsGrp/EOYAmt0646508
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt019771
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt049510
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0447331
IRS990/TotalFunctionalExpensesGrp/TotalAmt0496841
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03277
IRS990/TotalLiabilitiesEOYAmt03819
IRS990/TotalLiabilitiesGrp/BOYAmt03277
IRS990/TotalLiabilitiesGrp/EOYAmt03819
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0656289
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0642689
IRS990/TotalProgramServiceExpensesAmt0447331
IRS990/TotalProgramServiceRevenueAmt0463470
IRS990/TotalReportableCompFromOrgAmt0114000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0463470
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0483241
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0659566
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0646508
IRS990/TravelGrp/ProgramServicesAmt013939
IRS990/TravelGrp/TotalAmt013939
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0273 W 254TH ST APT 1
IRS990/USAddress/CityNm0BRONX
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010471
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0DAYLIGHTBOOKS.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL ITKOFF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09177400460
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-03-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DAYLIGHT COMMUNITY ARTS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0DAYL
ReturnHeader/Filer/EIN0270091152
ReturnHeader/Filer/PhoneNum09177400460
ReturnHeader/Filer/USAddress/AddressLine1Txt0273 W 254TH ST APT 1
ReturnHeader/Filer/USAddress/CityNm0BRONX
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010471
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0562407062
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KUMLANDER DONOFRIO HAY & PEHL CPAS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02715 ROUTE 9 STE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MALTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd012020
ReturnHeader/PreparerPersonGrp/PhoneNum05188995544
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL R KUMLANDER CPA
ReturnHeader/ReturnTs02023-05-15T09:59:30-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MICHAEL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ITKOFF
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$646,508
Liabilities
$3,819
Net assets
$642,689
Revenue
$483,241
Expenses
$496,841
Net income
-$13,600
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.23$0.06$8.17$5.10$4.13$0.98
2023Detailed filing. Detailed filing data is available for this year.$7.25$0.05$7.20$4.82$4.05$0.77
2022Detailed filing. Detailed filing data is available for this year.$6.47$0.04$6.43$4.83$4.97$0.14
2021Detailed filing. Detailed filing data is available for this year.$6.60$0.03$6.56$9.42$4.52$4.89
2020Detailed filing. Detailed filing data is available for this year.$1.81$0.14$1.67$4.68$4.70$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.82$0.12$1.69$5.50$6.42$0.92
2018Detailed filing. Detailed filing data is available for this year.$2.74$0.12$2.62$6.01$4.77$1.24
2017Detailed filing. Detailed filing data is available for this year.$1.51$0.13$1.38$5.44$5.80$0.35
2016Detailed filing. Detailed filing data is available for this year.$1.86$0.13$1.73$5.74$4.26$1.48
2015Detailed filing. Detailed filing data is available for this year.$0.77$0.52$0.25$5.80$6.35$0.55
2014Detailed filing. Detailed filing data is available for this year.$1.18$0.39$0.79$4.73$4.93$0.20
2013Detailed filing. Detailed filing data is available for this year.$1.02$0.02$0.99$4.24$3.42$0.83